AUVA: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
AUVA
Largest movements
- Tangible fixed assets -€13,318
down €13,318 (-43.6%), from €30,526 to €17,209
of which Furniture and vehicles: -€11,069
- Receivables within one year +€3,842
up €3,842 (+13.2%), from €29,189 to €33,032
of which Other amounts receivable: +€10,802
- Cash +€1,102
up €1,102 (+6.7%), from €16,355 to €17,458
mainly Depreciation (+€16,041) and Net result for the year (+€5,259)
- Deferred charges and accrued income +€854
up €854 (+37.2%), from €2,296 to €3,150
- Accrued charges and deferred income -€9,879
down €9,879 (-83.3%), from €11,854 to €1,976
- Debts after one year -€6,136
no longer reported in 2025 (was €6,136)
- Reserves +€5,250
up €5,250 (+23.0%), from €22,840 to €28,090
- Other debts +€3,795
up €3,795 (+3937.7%), from €96 to €3,891
- Trade debts +€1,521
up €1,521 (+1029.9%), from €148 to €1,669
- Gross operating margin -€2,019
down €2,019 (-7.6%), from €26,712 to €24,693
- Depreciation -€965
down €965 (-5.7%), from €17,006 to €16,041
- Financial income +€279
up €279 (+69.3%), from €403 to €683
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €78,437 | €70,917 | -€7,519 | -9.6% |
| Fixed assets | 21/28 | €30,596 | €17,278 | -€13,318 | -43.5% |
| Tangible fixed assets | 22/27 | €30,526 | €17,209 | -€13,318 | -43.6% |
| Plant, machinery and equipment | 23 | €246 | €27 | -€219 | -89.0% |
| Furniture and vehicles | 24 | €26,091 | €15,023 | -€11,069 | -42.4% |
| Other tangible fixed assets | 26 | €4,189 | €2,159 | -€2,030 | -48.5% |
| Financial fixed assets | 28 | €69 | €69 | = | 0.0% |
| Current assets | 29/58 | €47,841 | €53,639 | +€5,798 | +12.1% |
| Amounts receivable within one year | 40/41 | €29,189 | €33,032 | +€3,842 | +13.2% |
| Trade receivables | 40 | €6,960 | - | -€6,960 | |
| Other amounts receivable | 41 | €22,230 | €33,032 | +€10,802 | +48.6% |
| Cash at bank and in hand | 54/58 | €16,355 | €17,458 | +€1,102 | +6.7% |
| Deferred charges and accrued income | 490/1 | €2,296 | €3,150 | +€854 | +37.2% |
| Total equity and liabilities | 10/49 | €78,437 | €70,917 | -€7,519 | -9.6% |
| Equity | 10/15 | €42,191 | €47,449 | +€5,259 | +12.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €22,840 | €28,090 | +€5,250 | +23.0% |
| Distributable reserves | 133 | €22,840 | €28,090 | +€5,250 | +23.0% |
| Profit (loss) carried forward | 14 | €751 | €759 | +€9 | +1.2% |
| Amounts payable | 17/49 | €36,246 | €23,468 | -€12,778 | -35.3% |
| Amounts payable after more than one year | 17 | €6,136 | - | -€6,136 | |
| Financial debts | 170/4 | €6,136 | - | -€6,136 | |
| Amounts payable within one year | 42/48 | €18,256 | €21,493 | +€3,237 | +17.7% |
| Current portion of amounts payable after more than one year | 42 | €7,199 | €6,136 | -€1,063 | -14.8% |
| Trade debts | 44 | €148 | €1,669 | +€1,521 | +1029.9% |
| Suppliers | 440/4 | €148 | €1,669 | +€1,521 | +1029.9% |
| Taxes, remuneration and social security | 45 | €10,812 | €9,797 | -€1,016 | -9.4% |
| Taxes | 450/3 | €10,812 | €9,797 | -€1,016 | -9.4% |
| Other amounts payable | 47/48 | €96 | €3,891 | +€3,795 | +3937.7% |
| Accrued charges and deferred income | 492/3 | €11,854 | €1,976 | -€9,879 | -83.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,006 | €16,041 | -€965 | -5.7% |
| Other operating charges | 640/8 | €620 | €757 | +€137 | +22.1% |
| Gross operating margin | 9900 | €26,712 | €24,693 | -€2,019 | -7.6% |
| Operating profit (loss) | 9901 | €9,086 | €7,895 | -€1,191 | -13.1% |
| Financial income | 75/76B | €403 | €683 | +€279 | +69.3% |
| Recurring financial income | 75 | €403 | €683 | +€279 | +69.3% |
| Financial charges | 65/66B | €574 | €400 | -€173 | -30.2% |
| Recurring financial charges | 65 | €574 | €400 | -€173 | -30.2% |
| Profit (loss) for the period before taxes | 9903 | €8,915 | €8,177 | -€738 | -8.3% |
| Income taxes | 67/77 | €3,077 | €2,919 | -€159 | -5.2% |
| Profit (loss) for the period | 9904 | €5,838 | €5,259 | -€579 | -9.9% |
| Profit (loss) for the period to be appropriated | 9905 | €5,838 | €5,259 | -€579 | -9.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.